{
  "url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-5.json",
  "legislation": "uksi/1995/2052",
  "legislation_title": "The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)",
  "text": "(1) For the purposes of sub-paragraph (iii) and in the circumstances prescribed by paragraph (2) below, The London Clearing House Limited is a recognised clearing house which is prescribed.\n(2) The circumstances prescribed are where a manufactured dividend is paid in respect of United Kingdom equities by The London Clearing House Limited acting in its capacity as a person providing clearing services in connection with a transaction made on the Exchange.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2052/regulation/5",
    "retrieved_at": "2026-10-29T13:04:17.817434+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}